PAYG Withholding Due Dates: Submit by the 21st

PAYG withholding due datesSome employers need to pay PAYG withholding liabilities to the ATO monthly, even if the BAS is lodged quarterly. The monthly installment activity statement (IAS) and payment are due on the 21st, whether you are lodging your own statement or using our lodgment service.

Things to review before finalising the IAS:

  • Have you allocated all payroll-related bank transactions to the correct accounts?
  • Have you checked your payroll detail reports for accuracy?
  • Have you classified the different payroll items such as allowances, bonuses, or director fees correctly?
  • Have you included relevant payroll items or categories in W1 reporting field?
  • Do you need to include amounts such as no ABN withholding?
  • Have you had to prepare any special pay runs such as termination payments that require manual tax calculation?
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Checking the accuracy of the IAS figures each month ensures your statements are more likely to be accurate and less likely to need adjustments at the end of the financial year. This means that issuing annual payment summaries to employees and preparing your ATO payment summary annual report will be straightforward and prompt.

Need Assistance?

Hart Partners can assist with preparing your monthly IAS or review your business accounting systems to make sure you are correctly categorizing and reporting all pay items.